Many times we wonder after all those years in school,
the hours in post-graduate seminars, and the day after day in the office
why our practice is not growing. Why are we not seeing the volume of patients
we feel we have earned the right to expect? There are certainly many reasons
why, but one of the most important is our attitude; "itís attitude, not
aptitude." We need to develop an appreciative attitude. Appreciation is
an important mark in the yardstick by which we measure ourselves and our
accomplishments.

Too many of us feel that there is a lack of appreciation
in our lives, we do not receive enough recognition for our efforts. Meanwhile,
our very own patients are feeling the same way, that they are being taken
for granted and that they are not valued as they should be. When we show
that we value them, we improve our mutual relationships, improve our practice
and become more appreciated.

To have the practice of your dreams you must be wide awake.
Rouse yourself to action using the following practical steps to help you
on your way. Regularly and consistently doing them will not only bring
you and your patients a sense of appreciation, but will strengthen the
very foundations of your practice, making you more successful both in and
out of the office.

Focus In On the Patient

Every patientís condition is foremost in their mind. He
or she only wants what anyone has the right to receive, your best effort
as a doctor. Non alert, nonchalant attitudes produce nonchalant patients.

Re-examine, Re-X ray and Re-report Your Patients

Doing this reawakens the enthusiasm of both the patient
and the doctor. Doing this awakens the pointed interest of both the patient
and the doctor. Doing this reawakens sincerity, thoroughness, dependability
and the Ďno-doubt-about-ití frame of mind in both the patient and the doctor.

Show your Appreciation with Postcards or Letters

Doing this keeps you attuned to looking for the good in
others. Make it a part of your daily habits to write and send at least
three notes a day. For example:

Dear Mrs. Smith, I could not help but take a break in
my schedule to write you this note thanking you for your suggestion concerning
the plants in the reception room. We intend to do just that and I wish
you had mentioned it before. Thanks again, Dr. Do It

Dear Mr. Rice, Thank you so much for sending so many of
your family and neighbors in for care. Mr. Rice, it is people like you
that really make a difference in our lives. Many thanks, Dr. Make My Day

My dear Secretary, Thank you so much for being a faithful
member of our team. Many patients comment to me about your sincerity and
your smile, and I want you to know that I appreciate you. The office would
not be the same without you. Thank you for being who you are. Dr. Appreciates
You

You can send these notes of appreciation to rabbis, attorneys,
husbands, wives, children and anyone with whom you come into contact. By
the way, donít wait to be perfectly satisfied with your secretary, spouse
or children. Opening your eyes to their good qualities and letting them
know that they are appreciated will bring you rewards when you least expect
them.

These ideas are intended to be acted upon continuously.
There is no stopping place, for every new moment is a beginning. As above,
so below, as within, so without; as we demonstrate more appreciation of
those around us we awaken the possibilities that will bring us our dream
practice.

The Licensure Process for Chiropractors
Wishing to Practice in Israel

Take the following original documents and copies thereof
in triplicate (measuring 8 ½ x 11 standard) to 157 Yaffo Road in
Jerusalem:

(1) Diplomas (BA, MA, Chiropractic School, allied coursework)

(2) Full transcripts listing coursework at a CCE Accredited
Chiropractic School

(3) Proof of successful completion of National Boards

(4) Proof of successful attainment of State Licenses

(5) Identification Papers (Teudat Zehut, Passport, Drivers
License)

When you arrive at their office, go to the medical licensing
department and fill out their form, to which the above material will be
attached.

Once you have filed these forms your credentials will
be confirmed and you will receive recognition rather than a license; please
note that a certificate of recognition is not a license. Do not use the
initials M.R. on stationary or business cards since this is understood
to mean "mispar rishion" (translated as license number) and can be seen
as an attempt to deceive. Your may use the words "mispar rishum" if desired.

Registration with the VAT office and with a malpractice
policy is equally important, and you should consult with a lawyer or an
accountant for more detailed questions.

1998 U.S. Tax Return Filing Requirements
and the New Tax Law

Do I really have to file annual US income tax returns?

US citizens and resident aliens ("green card" holders)
living in Israel are generally required, by the US Internal Revenue Service,
to file annual income tax returns when gross world wide income (not including
the US foreign earned income exclusion) exceeds certain minimum levels.
For 1997 these levels are $6,800 for single individuals ($7,800 if over
65) and $12,000 for married taxpayers filing jointly ($13,000 or $13,800
if one or both spouses are over 65). Self employed individuals must file
annual US income tax returns regardless of their income levels. US non-resident
aliens may also be required to file, depending upon the amount of their
US source income.

What may happen if I donít file?

The non filing of US income tax returns may result in
the denial of an application for a US passport renewal and also in problems
with Social Security benefits. In addition, non filing may result in substantial
interest and penalties on any US tax actually due and in a denial of the
use of the US foreign earned income exclusion.

What types of income must I report?

Income general includes all world-wide income, such as
foreign earned salaries, bonuses and commissions - even if the compensation
is excludable under the US foreign earned income exclusion - interest,
dividends, capital gains, and social security.

What about my US Social Security?

40 qualifying quarters are generally required in order
to be eligible for US Social Security retirement benefits. Qualifying quarters
may be earned even while living in Israel if the taxpayer is self employed,
is working for a US corporation, or returns to the US corporation, or returns
to the US to work. US citizens and residents who are working as self-employed
in Israel may be subject to both US and Israeli Social Security taxes.

How does the US Foreign Earned Income Exclusion work?

If an individual has Israeli foreign earned income (IE
income received from employment) and qualifies for either the "bona fide
residence test" (generally, having a tax home and maintaining a bona fide
residence in Israel for an uninterrupted period that includes a full calendar
year) or the "physical presence test" (generally, maintaining a tax home
and being physically present in Israel for at least 330 days out of any
consecutive 12 month period), he or she can generally exclude up to $70,000
of foreign earned income per year. Beginning in 1998, the exclusion will
increase $2,000 per year until it reaches $80,000 in the year 2002.

How does the 1997 Taxpayer Relief Act affect me?

The new US tax law is a monumental piece of legislation
and contains over 800 provisions including the following:

- Tax free gains of $250,000 - $500,000 on the sale of
home depending on filing status

- Reduction in long term capital gain rates to 10% - 20%
depending upon filing status

- Foreign earned income exclusion increases to $80,000
over five years